N.Y. Comp. Codes R. & Regs. tit. 10 § 451.148
Current through Register Vol. 46, No. 45, November 2, 2024
The recognition of income, the usual test being the passage of title to or delivery of goods, or the performance of services.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.148